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Abacus

1998 - 2020

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 56, issue 03, 2020

FRANK LEWIS CLARKE pp. 1-2 Downloads
G. W. Dean
A Textual Analysis of US Corporate Social Responsibility Reports pp. 3-34 Downloads
Peter M. Clarkson, Jordan Ponn, Gordon D. Richardson, Frank Rudzicz, Albert Tsang and Jingjing Wang
Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights pp. 35-65 Downloads
Jane Andrew and Max Baker
The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting pp. 66-103 Downloads
Benjamin T. Albersmann and Reiner Quick
China's Convergence with IFRS: Analysis of Dual‐listed Companies pp. 104-139 Downloads
Weiguo Zhang and Jianfang Ye
Accounting Discoveries from Archival Research: The Mobile and Ohio, an Antebellum Southern Railroad pp. 140-163 Downloads
Dale L. Flesher, Gary John Previts and Andrew D. Sharp

Volume 55, issue 12, 2019

Audit Firm Attributes and Auditor Litigation Risk pp. 639-675 Downloads
Minjung Kang, Ho‐Young Lee, Vivek Mande and Yong‐Sang Woo
Failing Faithful Representations of Financial Statements: Issues in Reporting Financial Instruments pp. 676-708 Downloads
A. Rashad Abdel‐khalik
Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific pp. 709-733 Downloads
Cynthia W. Cai, Martina K. Linnenluecke, Mauricio Marrone and Abhay K. Singh
The Business Risk Audit Approach and Audit Production Efficiency pp. 734-782 Downloads
Michael De Martinis and Keith Houghton
Accruals, Investment, and Future Performance pp. 783-809 Downloads
Jenny Chu
A Primer on Global Environmental Change pp. 810-824 Downloads
Martina K. Linnenluecke and Tom Smith

Volume 55, issue 09, 2019

Accounting for the Public Sector at a Time of Crisis pp. 437-451 Downloads
Noel Hyndman and Donal McKillop
The Reform of UK Universities: A Management Dream, An Academic Nightmare? pp. 452-482 Downloads
Juan Du and Irvine Lapsley
Managing Multiple Institutional Logics and the Use of Accounting: Insights from a German Higher Education Institution pp. 483-510 Downloads
Annemarie Conrath‐Hargreaves and Sonja Wüstemann
Audit Adjustments and Public Sector Audit Quality pp. 511-534 Downloads
Margaret Greenwood and Ruijia Zhan
Austerity and Hospitals in Deficit: Is PPP Termination the Answer? pp. 535-556 Downloads
Mark Hellowell, Anne Stafford and Pamela Stapleton
The UK's Exit Charge from the EU: Insights from Modes of Accounting pp. 557-581 Downloads
David Heald and Iain Wright
Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countries pp. 582-609 Downloads
Noel Hyndman, Mariannunziata Liguori, Renate E. Meyer, Tobias Polzer, Johann Seiwald and Ileana Steccolini
China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendas pp. 610-633 Downloads
Xuegang Cui, Pingli Li, Mahmoud Al‐Sayed and Sean S. Zhou

Volume 55, issue 06, 2019

Earnings Management in Chapter 11 Bankruptcy pp. 273-305 Downloads
Timothy Fisher, Ilanit Gavious and Jocelyn Martel
Asset Disposal as a Method of Real Earnings Management: Evidence from the UK pp. 306-332 Downloads
Domenico Campa, Tongyu Cao and Ray Donnelly
Earnings Momentum, Adaptation Value, and Nonlinearities in the Valuation of Chinese Equity Stocks pp. 333-361 Downloads
Yizhe Dong, Martien Lubberink, Diandian Ma and Mark Tippett
The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China pp. 362-410 Downloads
Mohan Fonseka, Theja Rajapakse and Gao‐Liang Tian
Inconsistent Signals, Earnings Announcements, and Market Uncertainty pp. 411-435 Downloads
Wen He, Andrew B. Jackson and Kevin Liang

Volume 55, issue 03, 2019

International Accounting Standards Board/Abacus Research Forum 2018 pp. 1-5 Downloads
Stewart Jones
Non‐GAAP Earnings and the Earnings Quality Trade‐off pp. 6-41 Downloads
Andrea Ribeiro, Yaowen Shan and Stephen Taylor
Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature pp. 42-91 Downloads
Sidney J. Gray, Niclas Hellman and Mariya N. Ivanova
Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency? pp. 92-127 Downloads
Tami Dinh, Baljit K. Sidhu and Chuan Yu
Independently Certified Industry‐specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry pp. 128-179 Downloads
Dean Katselas, Baljit K. Sidhu, Tom Smith and Chuan Yu
Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation pp. 180-204 Downloads
Yuanyuan Guo, Siqi Lu, Joshua Ronen and Jianfang Ye
Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements pp. 205-236 Downloads
Amitav Saha, Richard D. Morris and Helen Kang
Is Financial Reporting Still Useful? Australian Evidence pp. 237-272 Downloads
Michael Davern, Nikole Gyles, Dean Hanlon and Matthew Pinnuck

Volume 54, issue 12, 2018

Open Market Share Repurchases in Germany: A Conditional Event Study Approach pp. 417-444 Downloads
Christian Andres, André Betzer, Markus Doumet and Erik Theissen
Optimistic Disclosure Tone and Conservative Debt Policy pp. 445-484 Downloads
Ali Ataullah, Andrew Vivian and Bin Xu
Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation pp. 485-523 Downloads
Adi Masli, Matthew G. Sherwood and Rajendra P. Srivastava
Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence pp. 524-546 Downloads
Jae Kim, Kamran Ahmed and Philip Inyeob Ji
Tax Avoidance, Managerial Ability, and Investment Efficiency pp. 547-575 Downloads
Inder K. Khurana, William J. Moser and K. K. Raman
Twenty Years of Accounting and Finance Research on the Chinese Capital Market pp. 576-599 Downloads
Jianlei Han, Jing He, Zheyao Pan and Jing Shi

Volume 54, issue 09, 2018

Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research pp. 247-276 Downloads
Corinne Cortese and Claire Wright
The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives pp. 277-318 Downloads
Ru Gao and Baljit K. Sidhu
Demand for and Assessment of Audit Quality in Private Companies pp. 319-352 Downloads
Adam Esplin, Karim Jamal and Shyam Sunder
Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation pp. 353-380 Downloads
Carlin Dowling, W. Robert Knechel and Robyn Moroney
Non‐additivity in Accounting Valuation: Theory and Applications pp. 381-416 Downloads
Luc Paugam, Jean‐François Casta and Hervé Stolowy

Volume 54, issue 06, 2018

Special Issue on Earnings Management pp. 133-135 Downloads
Stewart Jones
Discretionary Accruals: Earnings Management... or Not? pp. 136-153 Downloads
Andrew B. Jackson
Inference†in†residuals as an Estimation Method for Earnings Management pp. 154-180 Downloads
Demetris Christodoulou, Le Ma and Andrey Vasnev
Modelling Receivables and Deferred Revenues to Detect Revenue Management pp. 181-209 Downloads
Jenny Zha Giedt
The Impact of CEO Narcissism on Earnings Management pp. 210-226 Downloads
Francesco Capalbo, Alex Frino, Ming Ying Lim, Vito Mollica and Riccardo Palumbo
Research Design Issues in Studies Using Discretionary Accruals pp. 227-246 Downloads
Maureen F. McNichols and Stephen R. Stubben

Volume 54, issue 03, 2018

Does Ownership Identity Matter? A Meta‐analysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership pp. 1-35 Downloads
Kun Tracy Wang and Greg Shailer
R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s pp. 36-65 Downloads
Martin Persson and Christopher J. Napier
The Future of Financial Reporting: Insights from Research pp. 66-78 Downloads
Mary E. Barth
Noise Momentum Around the World pp. 79-104 Downloads
Charlie X. Cai, Robert Faff and Yongcheol Shin
Future Realized Return, Firm‐specific Risk and the Implied Expected Return pp. 105-132 Downloads
Pengguo Wang
Page updated 2020-05-27